The CIOT has commented on the draft regulations (and explanatory note) which will make amendments to the rules taxing Offshore Receipts in respect of Intangible Property (ORIP) now contained in a n
In the Budget 2018, the government announced that it would introduce a UK digital services tax (DST) from April 2020; a consultation document followed.
The collection of Inheritance Tax Account (IHT100) forms, together with various supplementary pages, are used to tell HMRC about chargeable events when inheritance tax (IHT) is payable on a trust o
In Budget 2018 the Chancellor announced a revised proposal to tax income from intangible property held in low-tax jurisdictions to the extent that it is referable to UK sales.
Clause 16 and Schedule 4 of the Finance Bill introduces new anti-avoidance rules from April 2019 to tackle profit splitting arrangements entered into by individuals, partnerships or companies that
In July 2018 the OECD published a non-consensus discussion draft on transfer pricing for financial transactions under the mandate of the Report on Actions 8-10 of the BEPS Action Plan (Aligning tra
HMRC launched a consultation titled Tax avoidance involving profit fragmentation on 10 April 2018.
On 13 March 2018, the UK government published an updated position paper setting out its views on Corporate tax and the digital economy.
The digital economy was identified as an action point of the G20/OECD BEPS project in 2013 and the CIOT has engaged with the OECD and the EU Commission, as well as with the UK government since then
